#73, 2c Black tied to local use cover by red "PO" in circle fancy cancel, matching New York City Dec 26 datestamp, addressed to a "late" soldier and with pointing hand "Returned to Writer" handstamp used to return it to address in Manchester, NH, black New York Jan 23 datestamp, ex Metzger and Faust (see Chronicle 251 Cover Corner) and PM census cover #24142 for similar example from same sender who exploited a loophole in the 1866 ACT regarding return to sender forwarding without additional postage by mailing in New York City